{"id":1981,"date":"2022-01-17T15:05:08","date_gmt":"2022-01-17T18:05:08","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/exoneracao-integral-de-credito-milionario-lancado-contra-empresa\/"},"modified":"2026-08-18T11:23:44","modified_gmt":"2026-08-18T14:23:44","slug":"exoneracao-integral-de-credito-milionario-lancado-contra-empresa","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/exoneracao-integral-de-credito-milionario-lancado-contra-empresa\/","title":{"rendered":"Exonera\u00e7\u00e3o integral de cr\u00e9dito milion\u00e1rio lan\u00e7ado contra empresa"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1981\" class=\"elementor elementor-1981\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66f4cb46 e-flex e-con-boxed e-con e-parent\" data-id=\"66f4cb46\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d4f603d elementor-widget elementor-widget-text-editor\" data-id=\"3d4f603d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"has-small-font-size\"><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">Em 14\/12\/21 a Delegacia Regional de Julgamento da Receita Federal do Brasil, por maioria de votos, exonerou em sua integralidade cr\u00e9dito constitu\u00eddo no valor de R$ 41.360.572,12, contra empresa comercial varejista, ao argumento da pr\u00e1tica de subfaturamento em suas importa\u00e7\u00f5es.<\/span><\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph {\"fontSize\":\"small\"} --><\/p>\n<p class=\"has-small-font-size\"><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">Ao analisar impugna\u00e7\u00e3o patrocinada por nosso escrit\u00f3rio, em seu voto, o Relator foi minucioso ao pontuar a exig\u00eancia legal contida no art. 10, III do Decreto n\u00ba 70.235\/72, que disp\u00f5e no sentido de a descri\u00e7\u00e3o dos fatos n\u00e3o poder destoar do que consta no auto de infra\u00e7\u00e3o, tendo o importador, por seus advogados, contestado a falta de clareza na autua\u00e7\u00e3o, cerceando seu direito de defesa.<\/span><\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph {\"fontSize\":\"small\"} --><\/p>\n<p class=\"has-small-font-size\"><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">A incerteza na autua\u00e7\u00e3o levou, reconhecidamente, \u00e0 imprecis\u00e3o da multa imposta e, via de consequ\u00eancia, \u00e0 sua nulidade.<\/span><\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph {\"fontSize\":\"small\"} --><\/p>\n<p class=\"has-small-font-size\"><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">Na defesa, foram apresentados ainda outros diversos aspectos t\u00e9cnicos, inerentes a espec\u00edfica \u00e1rea do Direito Aduaneiro, que sob o crit\u00e9rio de especialistas, foram capazes de demonstraram as falhas da fiscaliza\u00e7\u00e3o, levando ao reconhecimento do direito do contribuinte.<\/span><\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph {\"fontSize\":\"small\"} --><\/p>\n<p class=\"has-small-font-size\"><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\"><a href=\"https:\/\/dbtesser.com.br\/en\/#contato\">For more information, contact our team!<\/a><\/span><\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph {\"fontSize\":\"small\"} --><\/p>\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">Decis\u00e3o comentada por Laura Ivasco, Advogada, Formada em Direito em\u00a02010 pela Faculdade Anhanguera\/SP, Especialista em Direito Processual Civil, Tribut\u00e1rio e Aduaneiro. Membro da Comiss\u00e3o de Direito Aduaneiro e da Mulher Advogada da OAB\/SP.<\/span><\/em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\"> <br \/><em><span style=\"font-family: 'Arial',sans-serif;\">OAB n\u00ba 312.237<\/span><\/em><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Em 14\/12\/21 a Delegacia Regional de Julgamento da Receita Federal do Brasil, por maioria de votos, exonerou em sua integralidade cr\u00e9dito constitu\u00eddo no valor de R$ 41.360.572,12, contra empresa comercial varejista, ao argumento da pr\u00e1tica de subfaturamento em suas importa\u00e7\u00f5es. \u00a0 Ao analisar impugna\u00e7\u00e3o patrocinada por nosso escrit\u00f3rio, em seu voto, o Relator foi minucioso [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":3052,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":["post-1981","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-decisoes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Exonera\u00e7\u00e3o integral de cr\u00e9dito milion\u00e1rio lan\u00e7ado contra empresa | DBTesser Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dbtesser.com.br\/en\/exoneracao-integral-de-credito-milionario-lancado-contra-empresa\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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